随着我国经济的不断发展和财政改革的不断深入,现有的会计制度跟不上新的市场经济体制步伐,会计标准已经不能适应事业单位的管理和发展需要,如我国现行事业单位会计制度与事业单位经济活动的发展不相适应,滞后于我国企业会计制度的改革进程。要积极支持国家对事业单位的政策安排、事业单位会计改革工作的开展一定要结合准则及制度层次的实际差异性、促进权责发生制的有效实行、学习新事业单位会计制度的变化及财务报表体系的改进。本文从事业单位会计制度存在的问题及对策两方面进行了分析。 With the continuous development of our economy and the deepening of the fiscal reform, the existing accounting system can not keep up with the pace of the new market economy system. The accounting standards can no longer meet the needs of the management and development of institutions. For example, the accounting system of our current public institutions The economic activities of public institutions do not adapt to the development, lagging behind the reform process of China’s accounting system. We must actively support the state’s policy arrangements for public institutions, the accounting reform of public institutions must carry out the work of the guidelines and the actual level of institutional differences must be promoted to promote the effective implementation of accrual basis, learning new institutional changes in accounting and financial statements System improvement. This article analyzes the existing problems and countermeasures of accounting system in the industry.